Article Per Year (5 Year)
p-Index From 2020 - 2025
1.151
P-Index
This Author published in this journals
All Journal Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences LITERA: Jurnal Ilmiah Multidisiplin
Achmat Subekan
Unknown Affiliation
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Democracy and Corruption Causality in Indonesia Azwar Iskandar; Achmat Subekan
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 3 (2020): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i3.1157

Abstract

The objective of this study is to analyze the causality between democracy and corruption in Indonesia for the period of 1995 to 2017. This study perform a multivariate cointegration test with government expenditure as a control variable and cross-check this long-run relationship with an Autoregressive Distributed Lag (ARDL) model approach to cointegration beside multivariate approach proposed by Johansen & Juselius. The results show that there is cointegration among the variables specified in the model of corruption equation when government expenditure is taken into account. Indeed, for corruption and democracy to move together in the long run, they need to be associated with government expenditure. The tests for Granger Causality conducted show a long-run causality running from democracy and government expenditure to corruption. In other word, the democracy and government expenditure Granger cause corruption and not the reverse. In short-run, there is neutrality causation between democracy and corruption.
Philosophical Overview of the Relationship between Budget Users and the State General Treasurer in the Management of Financial State (Indonesia Experience) Achmat Subekan; Azwar Iskandar
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2186

Abstract

Legislation on state financial management is a legal form of state financial management that has a rationale. Understanding the philosophical basis of the rationale will provide strengthening of understanding of the relevant laws and regulations and authority and responsibilities to the Budget User and the State General Treasurer. This study aims to find out the rationale used in state financial management, especially related to the authority and division of responsibility between the Budget User and the State General Treasurer in the state financial management.  This research uses descriptive qualitative method with library research and cotent analysis technique with normative juridical approach . The results found that the Budget User and the State General Treasurer had an equal standing under the President. Both are packaged in check and balance relationships to protect the country's finances from arbitrary actions by certain parties. Philosophically, the Budget User is a party that "has a budget" so that it gets authority in planning the budget, implementing the budget, testing the bill, ordering payments, and accounting for the implementation of the budget. Budget Users become active parties in the implementation of the budget. Meanwhile, the State General Treasurer becomes a passive party, i.e. only carrying out payment duties in accordance with the pay orders issued by the Budget User. The Budget User becomes the party formally and materially responsible for the pay order issued, while the State General Treasurer is formally responsible for the payment.
Analysis of E-Learning Commitment-Making Officer for the Effectiveness of Implementation of the Expenditures Budget Working Unit Ministry/Institution in Indonesia Achmat Subekan; Ali Said; Luthfi Nurdiansyah; Ahmad Khusnadi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7452

Abstract

This study aims to determine the effect of Commitment-Making Officer Elearning (PPK) on the effectiveness of the budget implementation of working units managing the State Budget (APBN) in ministries and agencies. The training organized by the Budget and Treasury Education and Training Center is intended to respond to the Covid-19 Pandemic and demands for increased Commitment-Making Officer competencies. The formulation of the research problem raised is bwhat is the influence of motivation, training tools, and learning methods on the performance of budget execution, either partially or simultaneously. The research method used is a mixed method. Quantitative data was obtained through a questionnaire which was delivered to the participants and then processed Statistical Product and Service Solutions (SPSS). Meanwhile, qualitative data was obtained through in-depth interviews with informants or resource persons. The results of the study show that Commitment-Making Officer e-learning is effective in improving the performance of budget execution in the participating working units . From the variables studied, effectiveness is proven by the significant influence of motivation, training tools, and learning methods on the performance of participants in implementing the budget. The effectiveness of such influence is mediated and strengthened by the understanding that results from learning. Of the three independent variables, motivational variables have the greatest influence on performance, both directly and indirectly. As an intervening variable, understanding has the strongest influence on performance when compared to motivation, tools, and methods.
ANALISIS EFEKTIVITAS DAN EFISIENSI PEJABAT PERBENDAHARAAN: STUDI KASUS PADA KANTOR KEMENTERIAN AGAMA Ali Said; achmat Subekan
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 6 No 1 (2024): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Publisher : Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33827/akurasi2024.vol6.iss1.art223

Abstract

Abstract This study aims to determine the implementation of regulations for treasury officials as well as the effectiveness and efficiency of their performance at the Regency/City Office of Ministry of Religion. Treasury officials are limited to Commitment-Making Officer (PPK), Payment Instruction Signing Officer (PPSPM), and Expenditure Treasurer. The research problem formulation revolves around the implementation, effectiveness and efficiency of treasury officials. The research method used is descriptive quantitative. Research data was obtained through questionnaires, data documentation from the Ministry of Finance, and interviews with key sources or informants. Data validity is maintained by triangulation and obtaining from valid sources. The results of the study show that the implementation of the appointment of treasury officials is in accordance with statutory regulations and takes into account their competencies. PPK has demonstrated good quality performance, in accordance with applicable laws and regulations. PPSPM's performance in general is also good, but still requires improvement in terms of reporting. Meanwhile, the performance of the Expenditure Treasurer is in position 5 (good) on a scale of 6. The treasurer's performance requires improvement, especially in terms of reporting to the State Treasury Services Office and the Financial Audit Agency. With regard to efficiency, it was found that there were inefficiencies in the payment of honorarium for treasury officials. You can still save on honorarium payments without reducing the quality of performance.
Keterkaitan Mekanisme Pengelolaan Kas dan Belanja Pemerintah Pusat dan Daerah: Upaya Mengatasi Idle cash dalam Keuangan Negara: The Linkage of Cash and Expenditure Management Mechanisms between Central and Regional Governments: Efforts to Overcome Idle cash in Public Finance Achmat Subekan; Ali Said; Haris Premadi; Sri Mahendra Satria Wirawan; Azwar, Azwar
LITERA: Jurnal Ilmiah Mutidisiplin Vol. 2 No. 4 (2025): LITERA: Jurnal Ilmiah Multidisiplin
Publisher : Litera Academica Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the linkage between cash and expenditure management mechanisms in the central and regional governments, particularly in relation to efforts to address idle cash in public finance. The research employs a qualitative approach, based on the consideration that the complexity of fiscal issues cannot be sufficiently explained through quantitative methods alone, but requires an in-depth exploration of processes, policies, and inter-agency synergies. The findings indicate that the central government has implemented cash and expenditure management in accordance with the mandates of the State Finance Law and the State Treasury Law. The measures undertaken include the implementation of a treasury single account, improvements to revenue and expenditure systems, cash planning, prudent fund placement, as well as the development of innovations to optimize cash management. In addition, a treasury dealing room has been established to monitor, analyze, and provide recommendations regarding cash inflows and outflows from the State General Cash Account (RKUN), thereby ensuring liquidity is maintained and idle cash minimized. This study contributes to the literature on public cash management by emphasizing the importance of integrating central and regional mechanisms. Practically, the findings provide insights for policymakers on the need for cross-institutional synergy and the utilization of coordinative forums to safeguard fiscal stability. Thus, cash management strategies can function not only as administrative instruments but also as strategic tools in supporting national development.
Co-Authors Ahmad Khusnadi Ali Said Ali Said Azwar Azwar Azwar, Azwar Haris Premadi Luthfi Nurdiansyah Sri Mahendra Satria Wirawan